Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5
XXXXX
XXXXX
XXXXX
Case Number: 116289
Business Number: XXXXX
Attention: XXXXX
XXXXX
October 5, 2009
Dear XXXXX:
Subject:
GST/HST INTERPRETATION
Notices of Assessment for XXXXX rebate claims
Thank you for your XXXXX of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to rebate claims XXXXX.
All legislative references are to the Excise Tax Act (ETA) unless otherwise specified.
We understand that XXXXX.
Interpretation Requested
You would like to know if the Canada Revenue Agency (CRA) can send the notices of assessment XXXXX directly to XXXXX. If the CRA cannot do so, you ask what XXXXX is required to provide to the CRA in order to receive the notices of assessment. You also wish to know if a separate document conveying the authorization to the CRA to disclose confidential information is required or whether it can be included in XXXXX.
Interpretation Given
Subsection 295(2) of the ETA prohibits CRA officials from using or communicating confidential information obtained in the course of administering the GST/HST legislation unless they are specifically authorized to do so by one of the exceptions in section 295. Subsection 295(6) provides that CRA officials can disclose confidential information relating to a person to the person or to another person if the person consents to the disclosure.
XXXXX.
With respect to your specific request that the CRA send the claimants' notices of assessment directly to XXXXX, we advised you in our XXXXX of XXXXX that, in order for the CRA to do so, we require a letter of authorization from your client permitting us to release such confidential information. This is an authorization from your client to CRA XXXXX.
XXXXX.
We also advised you that the wording of an authorization for purposes of subsection 296(5) of the ETA depends on how much information your client wishes the CRA to disclose to XXXXX. For the purpose of allowing the CRA to send the notice of assessment to XXXXX, we provided an example in which your client may advise the CRA in a letter that the client authorizes the CRA to disclose confidential information to XXXXX, including any notices of assessment, which may be addressed in care of XXXXX at the following address etc. The form should be signed by an authorized officer of the Claimant company. An authorized officer of a company is an individual who is duly authorized by the governing body of the company to sign documents on behalf of the company. If the claimant is corporation or an association or organization that has duly elected or appointed officers, then the president, vice-president, secretary, treasurer or other equivalent officer is considered to be authorized.
The authorization for purposes of subsection 295(6) of the ETA can be a separate document from XXXXX or it can be included in XXXXX. However, if it is included in XXXXX, it should be shown separately from XXXXX and XXXXX, addressed to the CRA, and signed by the authorized officer of the claimant.
The CRA is undertaking a review of many of its XXXXX forms XXXXX. In your XXXXX of XXXXX, you provided a proposed amended form XXXXX. We confirm that, in the meantime, this proposed form as amended would allow the CRA to send the Notices of Assessment XXXXX.
The foregoing comments represent our general views with respect to the subject matter of your request. These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, do not bind the Canada Revenue Agency with respect to a particular situation. Future changes to the ETA, regulations, or our interpretative policy could affect this interpretation.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-954-7931. Should you have additional questions on the interpretation and application of GST/HST, please contact a GST/HST Rulings officer at 1-800-959-8287.
Yours truly,
Anne Kratz
General Operations Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate
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